| 301 | | SAINT-PETERSBURG SEA FISHERY COLLEGE | Other-Educational Institutions | Russia | B15 |
| 302 | | Salechardskyi kombinat | Catching and Processing-Catching,Catching and Processing-Processing | Russia | F17 |
| 303 | | Satellite system «GONETS | Shipbuilding and Ship repair-Ship Equipment and Components | Russia | P2 |
| 304 | | Sberbank | Services-Financial and Insurance services | Russia | |
| 305 | | Scale Enterprise | Special Equipment-Processing Equipment,Special Equipment-Packaging | Russia | B3 |
| 306 | | ScandiNet Finland | Special Equipment-Fishing Gear,Special Equipment-Aquaculture Equipment | Finland | D37 |
| 307 | | SCHOTTEL | Shipbuilding and Ship repair-Ship Equipment and Components | Russia | D14 |
| 308 | | SCIF-logistic | Services-Logistics | Russia | H11 |
| 309 | | Sea Petersburg | Other-Mass Media | Russia | K5 |
| 310 | | SEAC AB | Special Equipment-Processing Equipment | Sweden | E11 |
| 311 | | Sealane Coldstorages | Services-Logistics | Netherlands | С14 |
| 312 | | SegmentEnergo | Shipbuilding and Ship repair-Shipyard,Shipbuilding and Ship repair-Ship Repair,Shipbuilding and Ship repair-Ship Equipment and Components | Russia | C10 |
| 313 | | SEROGLAZKA TERMINAL | Services-Logistics | Russia | F8 |
| 314 | | SEVCO, TC | Catching and Processing-Processing,Product Distribution-Traiding | Russia | К15 |
| 315 |  | Sever | Catching and Processing-Catching,Catching and Processing-Processing | Russia | F7 |
| 316 | | Severnaya Krevetka | Aquaculture-Farming | Russia | F18 |
| 317 | | Severnaya verf, SP | Shipbuilding and Ship repair-Shipyard,Shipbuilding and Ship repair-Ship Repair | Russia | E18 |
| 318 | | SEVERO-VOSTOCHNAYA KOMPANIYA (SVK) | Catching and Processing-Processing | Russia | J4 |
| 319 | | SFERA, PB | Other-Mass Media | Russia | K7 |
| 320 | | Shipbuilding & Shiprepair Technology Center (SSTC) | Shipbuilding and Ship repair-Engineering Bureau,Other-Scientific Research Institutions | Russia | D30 |
